Examlex
As used in modern terminology to reflect coping styles, defense mechanisms
Net Realizable Value
The estimated selling price of goods, minus estimated costs of completion and any costs necessary to make the sale.
Volume Rebates
Discounts or refunds provided to buyers based on the volume of goods or services purchased over a specified period.
IAS 34
refers to the International Accounting Standard 34 "Interim Financial Reporting" that outlines how to report financial figures for interim periods.
Provision
A liability of uncertain timing or amount, recognized when an entity has a legal or constructive obligation as a result of past events, and it is probable that an outflow of resources will be required to settle the obligation.
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